In 2000, that turned into 217 shares of Viacom. There was no cash paid out at the time -- no cash-in-lieu, no partial dividends, no nothing. Just the 217 shares.

Good. Your basis in the 217 shares of Viacom is same as your basis in the 200 shares of CBS - namely your purchase price plus any commission or fees paid at the time of purchase.

Maybe, msybe not. While this was most likely a non-taxable merger, there is the possibility that it was a taxable one, where you should have recorded a sale of CBS and a purchase of Viacom. You would have a new cost basis and holding period. The answer is in the documentation provided by CBS at the time of the merger.

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